財務(wù)會計英語常用單詞

AAA美國會計學(xué)會Abacus《算盤》雜志abacus算盤Abandonment廢棄,報廢;委付abandonmentvalue廢棄價值abatement①減免②沖銷abilitytoservicedebt償債能力abnormalcost異常成本abnormalspoilage異常損耗abovepar超過票面價值abovetheline線上項目absoluteamount絕對數(shù) ,絕對金額absoluteendorsement絕對背書absoluteinsolvency絕對無力償付absolutepriority絕對優(yōu)先求償權(quán)absolutevalue絕對值absorb攤配,轉(zhuǎn)并absorptionaccount攤配賬戶 ,轉(zhuǎn)并賬戶absorptioncosting攤配成本計算法abstract摘要表abuse濫用職權(quán)abuseoftaxshelter濫用避稅項目ACCA特許公認會計師公會acceleratedcostrecoverysystem加速成本收回制度accelerateddepreciationmethod加速折舊法 ,快速折舊法accelerationclause加速償付條款 ,提前償付條款acceptance①承兌②已承兌票據(jù)③驗收acceptancebill承兌票據(jù)acceptanceregister承兌票據(jù)登記簿acceptancesampling驗收抽樣accesstime存取時間accommodation融通accommodationbill融通票據(jù)accommodationendorsement融通背書account①賬戶，會計科目②賬簿，報表③賬目，賬項④記賬accountability經(jīng)營責任,會計責任accountabilityunit責任單位Accountancy《會計》雜志accountancy會計accountant會計員 ,會計師accountantgeneral會計主任 ,總會計accountingincharge主管會計師accountant,slegalliability會計師的法律責任accountant,sreport會計師報告accountant,sresponsibility會計師職責accountform賬戶式,賬式accounting①會計②會計學(xué)accountingassumption會計假定,會計假設(shè)accountingbasis會計基準,會計基本方法accountingchanges會計變更accountingconcept會計概念accountingcontrol會計控制accountingconvention會計常規(guī) ,會計慣例accountingcorporation會計公司accountingcycle會計循環(huán)accountingdata會計數(shù)據(jù)accountingdoctrine會計信條accountingdocument會計憑證accountingelements會計要素accountingentity會計主體 ,會計個體accountingentry會計分錄accountingequation會計等式accountingevent會計事項accountingexposure會計暴露 ,會計暴露風(fēng)險accountingfirm會計事務(wù)所AccountingHallofFame會計名人堂accountingharmonization會計協(xié)調(diào)化accountingidentity會計恒等式accountingincome會計收益accountinginformation會計信息accountinginformationsystem會計信息系統(tǒng)accountinginternationalization會計國際化accountingjournals會計雜志accountinglegislation會計法規(guī)accountingmanual會計手冊accountingobjective會計目標accountingperiod會計期accountingpolicies會計政策accountingpostulate會計假設(shè)accountingpractice會計實務(wù)accountingprinciple會計原則AccountingPrincipleBoard會計原則委員會accountingprocedures會計程序accountingprofession會計職業(yè),會計專業(yè)accountingrateofreturn會計收益率accountingrecords會計記錄,會計簿籍AccountingReview《會計評論》accountingrules會計規(guī)則AccountingSeriesRelease《會計公告文件》accountingservice會計服務(wù)accountingsoftware會計軟件accountingstandard會計標準,會計準則accountingstandardization會計標準化AccountingStandardsBoard會計準則委員會（英）AccountingStandardsCommittee會計準則委員會 （英）accountingsystem①會計制度②會計系統(tǒng)accountingtechnique會計技術(shù)accountingtheory會計理論accountingtransaction會計業(yè)務(wù) ,會計賬務(wù)AccountingTrendandTechniques《會計趨勢和會計技術(shù)》accountingunit會計單位accountingvaluation會計計價accountingyear會計年度accounts會計賬簿 ,會計報表accountsales承銷清單 ,承銷報告單accountspayable應(yīng)付賬款accountsreceivable應(yīng)收賬款accountsreceivableagingschedule應(yīng)收賬款賬齡分析表accountsreceivableassigned已轉(zhuǎn)讓應(yīng)收賬款accountsreceivablecollectionperiod應(yīng)收賬款收款期accountsreceivablediscounted已貼現(xiàn)應(yīng)收賬款accountsreceivablefinancing應(yīng)收賬款籌資 ,應(yīng)收賬款融資accountsreceivablemanagement應(yīng)收賬款管理accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)率 ,應(yīng)收賬款周轉(zhuǎn)次數(shù)accretion增殖accrualbasisaccounting應(yīng)計制會計 ,權(quán)責發(fā)生制會計accruedasset應(yīng)計資產(chǎn)accruedexpense應(yīng)計費用accruedliability應(yīng)計負債accruedrevenue應(yīng)計收入accumulateddepreciation累計折舊accumulateddividend累計股利accumulatedearningstax累積盈余稅 ,累積收益稅accumulation累積,累計acidtestratio酸性試驗比率acquiredcompany被盤購公司 ,被兼并公司acquisition購置,盤購acquisitionaccounting盤購會計acquisitioncost購置成本acquisitiondecision購置決策acquisitionexcess盤購超支acquisitionsurplus盤購盈余across-the-board全面調(diào)整ACT預(yù)交公司稅act法案,法規(guī)action起訴,訴訟activeaccount活動賬戶activeassets活動資產(chǎn)activity業(yè)務(wù)活動 ,作業(yè)activityaccount作業(yè)賬戶activityaccounting作業(yè)會計activityratio業(yè)務(wù)活動比率activityvariance業(yè)務(wù)活動量差異actofbankruptcy破產(chǎn)法actofcompany公司法actofGod天災(zāi) ,不可抗力actualcapital實際資本actualvalue實際價值actualwage實際工資addedvalue增值addedvaluestatement增值表addedvaluetax增值稅addition增置,擴建additionaldepreciation附加折舊 ,補提折舊additionalpaid-incapital附加實繳資本additionaltax附加稅adequatedisclosure充分披露adjunctaccount附加賬戶adjustable-ratebond可調(diào)整利率債券adjustedgrossincome調(diào)整后收益總額 ,調(diào)整后所得總額adjustedtrialbalance調(diào)整后試算表adjustingentry調(diào)整分錄adjustment調(diào)整adjustmentaccount調(diào)整賬戶adjustmentbond調(diào)整債券administrativeaccounting行政管理會計administrativebudget行政管理預(yù)算administrativeexpense行政管理費用ADR資產(chǎn)折舊年限幅度advaloremtax從價稅advance預(yù)付款,墊付款advancecorporationtax預(yù)交公司稅advancesfromcustomers預(yù)收客戶款advancetosuppliers預(yù)付貨款adventure投機經(jīng)營,短期經(jīng)營adverseopinion反面意見 ,否定意見adversevariance不利差異,逆差advisoryservices咨詢服務(wù)affiliatedcompany聯(lián)營公司affiliation聯(lián)營afterclosingtrialbalance結(jié)賬后試算表aftercost售后成本afterdate出票后兌付aftersight見票后兌付after-tax稅后AGA政府會計師聯(lián)合會age壽命 ,賬齡 ,資產(chǎn)使用年限ageallowance年齡減免ageanalysis賬齡分析agency代理,代理關(guān)系agencycommission代理傭金agencyfund代管基金agenda議事日程,備忘錄agent代理商 ,代理人aggregatebalancesheet合并資產(chǎn)負債表aggregateincomestatement合并損益表AGI調(diào)整后收益總額 ,調(diào)整后所得總額agingofaccountsreceivable應(yīng)收賬款賬齡分析agingschedule賬齡表agio貼水,折價agiotage匯兌業(yè)務(wù),兌換業(yè)務(wù)AGM年度股東大會agreement協(xié)議agreementofpartnership合伙協(xié)議AICPA美國注冊公共會計師協(xié)會AIS會計信息系統(tǒng)allcapitalearningsrate資本總額收益率all-inclusiveincomeconcept總括收益概念allocation分攤,分配allocationcriteria分配標準allotment①分配，撥付②分配數(shù)，撥付數(shù)allowance①備抵②折讓③津貼allowanceforbaddebts呆賬備抵allowancefordepreciation折舊備抵賬戶allowancemethod備抵法all-purposefinancialstatement通用財務(wù)報表 ,通用會計報表alpharisk阿爾法風(fēng)險 ,第一種審計風(fēng)險alteredcheck涂改支票alternativeaccountingmethods可選擇性會計方法alternativeproposals替代方案,備選方案amalgamation企業(yè)合并AmericanAccountingAssociation美國會計學(xué)會Americandepositoryreceipts美國銀行證券存單,美國銀行證券托存收據(jù)AmericanInstituteofCertifiedPublicAccountants美國注冊會計師協(xié)會,美國注冊公共會計師協(xié)會Americanoption美式期權(quán)AmericanStockExchange美國股票交易所amortization①攤銷②攤還amortizedcost攤余成本amount金額,合計amountdiffer金額不符amountdue到期金額amountof1dollar1元的本利和analysis分析analyst分析師analyticalreview分析性檢查annualaudit年度審計annualclosing年度結(jié)賬annualgeneralmeeting年度股東大會annualize按年折算annualizednetpresentvalue折算年度凈現(xiàn)值annualreport年度報告annuity年金annuitydue期初年金annuityinadvance預(yù)付年金annuityinarrears遲付年金annuitymethodofdepreciation年金折舊法antedate填早日期anticipation預(yù)計 ,預(yù)列anti-dilutionclause防止稀釋條款anti-pollutioninvestment消除污染投資anti-profiteeringtax反暴利稅anti-taxavoidance反避稅anti-trustlegislation反拖拉斯立法A/P應(yīng)付賬款A(yù)PB會計原則委員會APBOpinion《會計原則委員會意見書》Application申請 ,申請書appliedoverhead已分配間接費用appraisal估價appraisalcapital評估資本appraisalsurplus估價盈余appraiser估價員 ,估價師appreciation增值appropriatedretainedearnings已撥定留存收益 ,已指定用途留存收益appropriation撥款,指撥經(jīng)費appropriationaccount①撥款賬戶②留存收益分配賬戶appropriationbudget撥款預(yù)算approval核定,審批approvedaccount核定賬戶approvedbond核定債券A/R應(yīng)收賬款arbitrage套利,套匯arbitragetransaction套利業(yè)務(wù) ,套匯業(yè)務(wù)arbitration仲裁,公斷arithmeticalerror算術(shù)誤差arm,s-lengthprice正常價格,公正價格arm,s-lengthtransaction一臂之隔交易 ,正常交易ARR會計收益率arrears①拖欠，欠款②遲付arrestment財產(chǎn)扣押AuthurAnderson&Co.約瑟?安德森會計師事務(wù)所 ,安達信會計師事務(wù)所article文件條文 ,合同條款articlesofincorporation公司章程articlesofpartnership合伙契約articulate環(huán)接articulatedconcept環(huán)接觀念artificialintelligence人工智能ASB審計準則委員會ASE美國股票交易所AsianDevelopmentBank亞洲開發(fā)銀行Asiandollar亞洲美元askingprice索價 ,賣方報價assessedvalue估定價值assessment①估定，查定②特別稅捐，特別攤派稅捐asset資產(chǎn)assetcover資產(chǎn)擔保 ,資產(chǎn)保證assetdepreciationrange資產(chǎn)折舊年限幅度asset-liabilityview資產(chǎn)—負債觀念assetquality資產(chǎn)質(zhì)量assetretirement資產(chǎn)退役 ,資產(chǎn)報廢assetrevaluation資產(chǎn)重估價assetstripping資產(chǎn)剝離,資產(chǎn)拆賣assetstructure資產(chǎn)結(jié)構(gòu)assetturnover資產(chǎn)周轉(zhuǎn)率assetvaluation資產(chǎn)計價assignmentofaccountsreceivable應(yīng)收賬款轉(zhuǎn)讓associatedcompany聯(lián)屬公司,附屬公司AssociationofGovernmentAccounting政府會計師協(xié)會assumedliability承擔債務(wù) ,承付債務(wù)AT稅后atcost按成本atpar按票面額,平價atsight見票兌付 ,即期兌付attachedaccount被查封賬戶attachment扣押,查封attest證明,驗證attestation證明書,鑒定書audit審核,審計auditability可審核性auditcommittee審計委員會auditcoverage審計范圍auditedfinancialstatement審定財務(wù)報表 ,審定會計報表auditevidence審計證據(jù) ,審計憑證AuditGuides《審計指南》auditing①審計②審計學(xué)auditingprocedure審計程序auditingprocess審計過程auditingstandard審計標準,審計準則AuditingStandardsBoard審計準則委員會Auditor審計員 ,審計師auditorgeneral審計主任 ,總審計auditor,slegalliability審計師法律責任auditor,sopinion審計師意見書auditor,sreport審計師報告 ,查賬報告auditprogram審計工作計劃auditreport審計報告auditrisk審計風(fēng)險auditsampling審計抽樣auditsoftware審計軟件audittest審計抽查audittrail審計脈絡(luò),審計線索auditworkingpaper審計工作底稿authorizedcapitalstock核定股本,法定股本automatedclearinghouse自動票據(jù)交換所automatedtellermachine自動取款機automatictransferservice自動轉(zhuǎn)賬服務(wù)availableasset可用資產(chǎn)availableinventory可用存貨averagebalance平均余額averagecollectionperiod平均收款期averagecost平均成本average-costmethod平均成本法averageinventory平均存貨,平均庫存averagelife平均壽命 ,平均使用年限averagepaymentperiod(ofaccountspayable)應(yīng)付賬款平均付款期averagerateofreturn平均收益率averages股票價格平均指數(shù)avoidablecost可避免成本backcharge欠費費用backdate倒填日期 ,填早日期backedbill背書票據(jù)back-endload后期負擔backer①票據(jù)擔保人②財務(wù)支持人backlogdepreciation欠提折舊backorder欠交訂貨backpay欠付工資backtax欠交稅款back-to-backcredit對開信用證back-to-backloan對銷貸款backwardation倒價backwardintegration逆向合并badcheck空頭支票baddebt呆賬,呆賬賬戶baddebtaccount呆賬賬戶baddebtexpense呆賬費用baddebtratio呆賬比率baddebtrecovery呆賬收回bailment寄銷,寄托bailout抽資bailoutperiod投資返還期balance①余額②平衡balancebudget平衡預(yù)算balancedue結(jié)欠余額balancefund平衡基金balanceofaccount賬戶余額balanceofpayment國際收支差額balanceofretainedearnings留存收益余額balancesheet資產(chǎn)負債表balancesheetaccount資產(chǎn)負債表賬戶balancesheetanalysis資產(chǎn)負債表分析balancesheetaudit資產(chǎn)負債表審計balancesheetdate結(jié)賬日期balancesheetratio資產(chǎn)負債表比率balancesheettotal資產(chǎn)負債表總額balloonpayment漂浮式付款bank銀行bank(er,s)acceptance銀行承兌,銀行承兌匯票bankbalance銀行存款余額bankbook存折bankcharge銀行手續(xù)費bankcheckingaccount銀行支票賬戶 ,銀行活期存款賬戶bankconfirmation銀行證明信函bankcredit銀行信用,銀行信貸bankcustody銀行保險庫bankdraft銀行匯票banker①銀行家②銀行bankfailure銀行倒閉bankloan銀行貸款bankoverdraft銀行透支bankreconciliationstatement銀行對賬單 ,銀行存款調(diào)節(jié)表bankreference銀行征信信函bankrun銀行擠兌bankruptcy破產(chǎn)bankruptcyact破產(chǎn)法bankruptcycost破產(chǎn)成本bankruptcycourt破產(chǎn)法院bankruptcyprediction破產(chǎn)判斷BankruptcyReformActof19781978年破產(chǎn)改革法banktransfer銀行匯兌業(yè)務(wù) ,銀行轉(zhuǎn)賬業(yè)務(wù)bargain①合同，談判②廉價貨bargainmoney定金bargainpurchaseoption承租人優(yōu)先購置權(quán)bargainrenewedoption承租人優(yōu)先續(xù)租權(quán)bargainsale廉價銷售barometers經(jīng)濟晴雨表 ,經(jīng)濟指標barometersstock晴雨表股票barter以貨易貨bartertransaction易貨業(yè)務(wù)base基數(shù)baseperiod基期baseprice基價baserate基礎(chǔ)利率basestock基礎(chǔ)存量BASIC基礎(chǔ)語言basicearningspershare每股基礎(chǔ)收益basis基準basisofaccounting會計基準 ,會計方法basisoftaxation計稅基準basispoint基點basketpurchase整套采購,總價采購batchcosting分批成本計算法batchprocessing分批處理 ,分批數(shù)據(jù)處理B/D過次頁B/E匯票BEanalysis損益分界分析,保本分析bear①承擔，負擔②賣空者，空頭bearer持票人bearerbond不記名債券bearerdraft不記名匯票bearinterest附息 ,負擔利息bearmarket熊市 ,下跌行情bearsqueeze榨空頭beatingthemarket戰(zhàn)勝股市before-separationcost分離前成本before-taxincome稅前收益BeginnersAll-purposeSymbolicInstructionCode基礎(chǔ)語言,初學(xué)者通用符號指令語言beginningbalance期初余額beginninginventory期初存貨bellwethersecurity領(lǐng)頭證券,龍頭證券belowpar低于票面價值belowtheline線下項目beneficialinterest受益人權(quán)益beneficialowner受益權(quán)人beneficiary受益人 ,受款人 ,受賠人benefit①效益，利益②福利金，津貼benefit-costanalysis效益成本分析benefit-costratio效益成本比率benefitfund福利基金benefitinkind實物福利benefitsystem職工福利制度best-effortsagreement證券盡力推銷協(xié)議betacoefficient貝塔系數(shù)betarisk貝塔風(fēng)險 ,第二種類型誤差betterment改造投資,改造工程投資B/F余額承前Bias偏差 ,偏向性bid①買價②投標bidbond投標保證金bidprice①買方出價，買價②投標價格bigbath巨額沖銷BigBoard大證券交易所BigFive五大會計師事務(wù)所bill①匯票，票據(jù)②通知單，清單③賬單，發(fā)貨票billing開發(fā)票,開賬單billingclerk開票員billofentry報關(guān)單billofexchange匯票billoflading提貨單,提單billofmaterials用料單billofsales銷貨清單,賣據(jù)billspayable應(yīng)付票據(jù)billsreceivable應(yīng)收票據(jù)B/L提貨單blackmarket黑市blackmoney黑錢blankbilloflading不記名提貨單blankcheck空白支票blankendorsement不記名背書blanketmortgage總括抵押blanketorder總括訂貨單blanketprice總括價格blindentry失實分錄,未加說明的分錄blindpurchase盲目采購blue-chip藍籌碼股票 ,熱門股票blue-skylaws藍天法 ,股票發(fā)行控制法boardchairman董事長boardminutes董事會會議記錄boardofdirectors董事會boardoftrade同業(yè)公會 ,商會bond①債券②保證書，保證金③忠誠保證bondconversion債券兌換bonddiscount債券折價bondedgoods保稅貨物bondedwarehouse保稅倉庫bondfinancing債券籌資bondholder債券持有人bondindenture債券信托契約 ,債券契約bondingcompany忠誠擔保公司bondissuecost債券發(fā)行成本bondpremium債券溢價bondrating評定債券等級bondsoutstanding流通在外債券,未償付債券bondspayable應(yīng)付公司債券bondyield債券收益率bonus獎金,紅利bonusissue發(fā)行紅利股book①賬簿②賬面的③記賬bookaudit賬簿審計bookbalance賬面余額bookinventory賬面存貨 ,賬面盤存bookkeeper簿記員 ,記賬員bookkeeping①簿記記賬②簿記學(xué)bookoffinalentry終結(jié)分錄賬簿bookoforginalentry原始分錄賬簿bookprofit賬面利潤,賬面盈利bookrateofreturn賬面收益率booksofaccounts賬簿bookvalue賬面價值bookvaluepershare每股賬面價值boot補價borrowing借貸,借款borrowingpower借款能力bottomline損益表底線,最終財務(wù)成果B/R應(yīng)收票據(jù)branch分支機構(gòu),分店branchaccounting分支機構(gòu)會計 ,分店會計branchcurrentaccount分支機構(gòu)往來賬戶 ,分店往來賬戶branchledger分支機構(gòu)分類賬brandname牌號名稱,商標名稱breachofcontract違約,違反合同breachoftrust違反信托breakdown分解 ,按細目分類break-evenanalysis損益分界分析 ,損益平衡分析break-evenchart損益分界圖表 ,損益平衡圖表break-evenpoint損益分界點,損益平衡點break-upvalue拆賣價值bribesandkickbacks賄賂和回扣bridgingloan過渡性貸款BritishAccountingAssociation英國會計學(xué)會broker經(jīng)紀人brokerage經(jīng)紀人傭金broughtdown入次頁 ,過次頁broughtforward承前頁budget預(yù)算budgetarycontrol預(yù)算控制budgetdecision預(yù)算決策bugeting預(yù)算編制budgetmanagement預(yù)算管理budgetvariance預(yù)算差異bufferstock保險庫存,緩沖存貨bull①買空②買空者 ,多頭bullion金銀塊,金銀條bullmarket牛市 ,漲市burden間接費用burdenrate間接費用率business①商業(yè)，工商業(yè)②企業(yè)③經(jīng)營，營業(yè)businessaccounting企業(yè)會計businessbarometer工商業(yè)指標businesscombination企業(yè)合并businesscycle商業(yè)周期 ,商業(yè)循環(huán)businessenvironment企業(yè)環(huán)境businessfailure經(jīng)營失敗businessincome企業(yè)收益 ,營業(yè)收益businessrisk經(jīng)營風(fēng)險,營業(yè)風(fēng)險businesssegment企業(yè)分部businesstransaction企業(yè)交易 ,營業(yè)業(yè)務(wù)businesstrust企業(yè)經(jīng)營信托buyandholddecision購入和持存決策buyer,scredit買方信貸buyingexpense進貨費用buyout收購股權(quán),收購控制股權(quán)buyover收買,賄賂bylaws公司章程細則by-product副產(chǎn)品C部CA特許會計師cabletransfer電匯calculation計算calculator計算器calendaryear日歷年度call①期前償還，期前兌回②催交股款③買方期權(quán)callablebond可提前兌回債券callablepreferredstock可提前兌回優(yōu)先股callloan活期拆放貸款calloption股票購買期權(quán)callpremium提前兌回溢價callprice提前兌回價格callprovision提前兌回條款cancelablelease可取消租約cancelledcheck注銷支票C&F貨價加運費C&I貨價加保險費capacity①生產(chǎn)能力②償債能力capacitycost生產(chǎn)能力成本 ,經(jīng)營能力成本capacitytoborrow借款能力capacitytocontract訂約能力,訂約資格capital資本金,資本capitalaccount資本賬戶capitaladdition資本增置capitalallowance資本減免capitalandliabilitiesratio資本負債比率capitalappreciation資本升值capitalasset資本性資產(chǎn)capitalassetpricingmodel資本性資產(chǎn)計價模型capitalauthorized額定資本 ,法定資本capitalbudget資本預(yù)算capitalcost資本成本capitaldeficit資本虧絀capitalexpenditure資本支出capitalgain資本利得 ,資本收益capitalimpairment資本減損capitalintensive資本密集capitalinvestment資本投資capitalinvestmentappraisal資本投資評價capitalization資本化capitalizationofearnings收益資本化capitalizationofinterest利息資本化capitalizedvalue資本化價值capitallease資本租賃capitalleverage資本杠桿作用capitalloss資本損失capitalmaintenanceconcept資本保持概念 ,資本維護概念capitalmarket資本市場capitalmarketline資本市場貝塔風(fēng)險線capitaloutlay資本支出capital-outputratio資本產(chǎn)值比率capitalpaid-in實繳股本,投入股本capitalrationing資本分配capitalreorganization資本改組capitalreserve資本公積金capitalreturn資本收益率 ,投資回收率capitalstock股本capitalstockoutstanding發(fā)行股本,流通在外股本capitalstockpremium股本溢價capitalstocksubscriptions認購股本capitalstructure股本結(jié)構(gòu)capitalstructuredecision資本結(jié)構(gòu)決策capitalsurplus資本盈余capitalturnover資本周轉(zhuǎn)率capitalverification資本驗證 ,驗資CAPM資本性資產(chǎn)計價模型carriedinterest附帶權(quán)益carryback結(jié)轉(zhuǎn)前期扣減 ,移前扣減carryingcost置存成本 ,儲存成本carryingvalue①置存價值②抵押品價值carryover①結(jié)轉(zhuǎn)下期扣減，移后扣減②結(jié)轉(zhuǎn)庫存，滾存量CASB成本會計準則委員會cash①現(xiàn)金②兌現(xiàn)cashability變現(xiàn)能力cashaccount現(xiàn)金賬戶cashasset現(xiàn)金資產(chǎn)cashaudit現(xiàn)金審計cashbasisaccounting現(xiàn)金收付制會計 ,收付實現(xiàn)制會計cashbonus現(xiàn)金紅利cashbreak-evenanalysis現(xiàn)金損益分界分析cashbudget現(xiàn)金預(yù)算cashcow現(xiàn)金母牛cashdeficit現(xiàn)金虧絀cashdisbursementjournal現(xiàn)金支出日記賬cashdiscount現(xiàn)金折扣cashdividend現(xiàn)金股利cashequivalent現(xiàn)金等價物cashequivalentvalue現(xiàn)金等值cashflow①現(xiàn)金流轉(zhuǎn)②現(xiàn)金流量cashflowstatement現(xiàn)金流轉(zhuǎn)表 ,現(xiàn)金流量表cash-flowtocapital-expenditureratio現(xiàn)金流量對資本支出比率cash-flowtototal-debtratio現(xiàn)金流量對負債總額比率cashforecast現(xiàn)金預(yù)測cashier出納員cashier,scheck銀行本票cashintransit在途現(xiàn)金cashjournal現(xiàn)金日記賬cashondelivery貨到付現(xiàn)cashonhand庫存現(xiàn)金cashposition現(xiàn)金狀況 ,現(xiàn)金頭寸cashreceiptsjournal現(xiàn)金收入日記賬cashrecords現(xiàn)金記錄cashsale現(xiàn)金銷售cashshortagesandoverages現(xiàn)金缺溢cashstatement現(xiàn)金報表cashturnoverratio現(xiàn)金周轉(zhuǎn)率cashwithorder現(xiàn)金訂貨 ,訂貨現(xiàn)金casting加總,合計casualaudit臨時審計CBA成本效益分析CCA現(xiàn)時成本會計CD存款單ceiling最高限額ceilingprice最高限價centralbank中央銀行centralization集中經(jīng)營,集權(quán)certainty確定性certaintydecision確定性決策certaintyequivalent確定等值certaintyequivalentcoefficient確定等值系數(shù)certificateofcapitalverification驗資證明書certificateofdeposit存款單certificateofincorporation公司登記執(zhí)照,公司注冊證書certificateofindebtedness借據(jù)certificateofprotest拒付證明書certifiedaccountant注冊會計師certifiedcheck保付支票certifieddataprocessor注冊數(shù)據(jù)處理師certifiedfinancialplanners注冊財務(wù)計劃師certifiedfinancialstatement已審核財務(wù)報表 ,已審核會計報表certifiedinformationsystemauditor注冊信息系統(tǒng)審計師certifiedinternalauditor注冊內(nèi)部審計師certifiedmanagementaccountant注冊管理會計師certifiedpublicaccountant注冊公共會計師certifyingofficer簽付員chaindiscount連鎖折扣chainliquidation連續(xù)清算chairmanoftheboardofdirector董事長chairman,sreport董事長報告changefund找零備用金changingpricesaccounting物價變動會計charge①費用②借記，借項③賒賬④留置權(quán)chargeaccount賒賬,賒賬賬戶chargeanddischargestatement信托財產(chǎn)（或遺產(chǎn)）收支報表chargecard付款卡chargeoff注銷chargesale賒銷charter執(zhí)照 ,許可證charteredaccountant特許會計師charteredfinancialanalyst特許財務(wù)分析師chartedfinancialconsultant特許財務(wù)咨詢師 ,特許財務(wù)顧問chartist圖表分析專家chartofaccounts賬戶分類表 ,會計科目表chattel動產(chǎn)chattelmortgage動產(chǎn)抵押check①支票②檢查 ,核對checkandbalancesystem制約平衡制度 ,制衡制度checkcleaning支票交換checkingaccount支票賬戶 ,活期存款賬戶checkregister支票登記簿checkverification支票驗證chiefaccountant總會計 ,會計主任chiefauditor總審計 ,審計主任chiefcashier總出納 ,出納主任chieffinancialofficer財務(wù)總裁 ,財務(wù)總經(jīng)理CHIPS票據(jù)交換所銀行內(nèi)部支付系統(tǒng)chronologicalbook序時賬簿CIF到岸價格circularization發(fā)函詢證circulatingasset流動資產(chǎn)circulatingcapital流動資本 ,流動資金claim索賠classificationofaccounts賬戶分類表classificationofassets資產(chǎn)分類classificationofliabilities負債分類classificationofstockholders,equity股東產(chǎn)權(quán)分類classifiedcommonstock分類普通股classifiedtrialbalance分類試算表clawback追回稅款clean①不附帶保留條件②不附其他單據(jù)③不附利息cleanbillofexchange光票匯票cleanletterofcredit光票信用證clearance①結(jié)關(guān)，報關(guān)②票據(jù)交換，清算③清倉clearanceagent報關(guān)結(jié)算代理商clearancesale清倉減價銷售clearing①票據(jù)交換②結(jié)算clearingaccount①暫記賬戶，過渡賬戶②票據(jù)交換往來賬戶clearinghouse票據(jù)交換所clear-upcause清理條款clericalerror筆誤,記賬錯誤clerk辦事員 ,職員client客戶 ,委托人closedaccount已結(jié)賬賬戶closed-endmutualfund固定股份互助基金投資公司closely-heldcompany不公共招股公司closely-heldcorporation不公共招股公司closing①結(jié)賬②收盤closingadjustment結(jié)賬調(diào)整,決算調(diào)整closingbalance期末余額closingdate結(jié)賬日期,截止日期closingentry結(jié)賬分錄closingprice收盤價格closingtrialbalance結(jié)賬試算表CM貢獻毛利,貢獻毛益CMA注冊管理會計師CML資本市場貝塔風(fēng)險線COBOL普通商業(yè)用語code①代號，代碼②法規(guī)，守則CodeofProfessionalEthics《職業(yè)道德守則》coding編碼codingclerk編碼員codingofaccounts賬戶編碼co-financing共同融資coin硬幣coinsuranceclause共同保險條款collateral抵押品 ,擔保品collateralbond抵押品擔保債券 ,動產(chǎn)擔保債券collateralloan抵押品擔保貸款collectibles收藏物collectionagency收賬代理商collectionperiod收款期collectivepolicy收賬政策collusion串通舞弊columnarjournal多欄式日記賬combination企業(yè)合并combinedfinancialstatement合并財務(wù)報表 ,合并會計報表combinedjournalandledger合并日記分類賬 ,日記總賬comfortletter安慰信函commercialbank商業(yè)銀行commercialbill商業(yè)匯票commercialcredit商業(yè)信用commerciallaw商法commercialpaper①商業(yè)票據(jù)②流通票據(jù)commission傭金,手續(xù)費commitment①承諾付款②承諾貸款commitmentfee承諾費commodity商品,貨物commodityexchange商品交易所CommonBusinessOrientedLanguage普通商業(yè)語言commoncost共同成本commondollar等值美元common-sizestatement共同尺度報表commonstock普通股commonstockequivalent等同普通股CommonStockIndex普通股股票價格指數(shù)communityofinterest共同權(quán)益,共同權(quán)益集團commutedvalue折算價值company公司companydirector公司董事長companyfinance公司財務(wù)companylaw公司法companyreserve公司公積金companytax公司稅comparability可比性comparativeaccounting比較會計 ,比較會計學(xué)comparativestatement比較財務(wù)報表 ,比較會計報表compensatingbalance補償性存款額 ,存貨抵銷余額compensatingerrors抵銷性錯誤compensation①報酬②補償 ,賠償compensatorystockoption補償性購股權(quán)competitivebidding競爭性投標compilationoffinancialstatement編輯財務(wù)報表 ,編輯會計報表completeaudit全部審計completecyclecosts全部周期成本completedcontractmethod全部完工法completetransaction完整經(jīng)濟業(yè)務(wù)complexcapitalstructure復(fù)雜資本結(jié)構(gòu)complexinformationprocessing復(fù)雜信息處理complianceaudit符合規(guī)章審計compliancetest符合規(guī)章抽查 ,符合性抽查compositebreak-evenpoint綜合損益分界點compositedepreciation綜合折舊composition償債協(xié)議 ,債務(wù)和解compoundamountof1dollar1元的復(fù)利終值 ,1元的本利和compounddiscount復(fù)貼現(xiàn),復(fù)折現(xiàn)compoundentry復(fù)合分錄compoundinterest復(fù)利compoundinterestmethodofdepreciation復(fù)利折舊法compoundvalue復(fù)利值comprehensiveaudit綜合審計comprehensivebudget綜合預(yù)算comprehensiveincome綜合收益comptroller審計長,主計長ComptrollerGeneral總審計長compulsoryaudit強制審計compulsoryliquidation強制清算COMPUSTAT電子計算機會計數(shù)據(jù)庫computedprice推算價格computer電子計算機computer-aidedaudit電子計算機輔助審計computer-aidedfinancialmanagement電子計算機輔助財務(wù)管理computerconferencing電子計算機會議computerfraud電子計算機舞弊computerizedaccounting電算會計化computernetwork電子計算機網(wǎng)絡(luò) ,電子計算機互聯(lián)網(wǎng)絡(luò)computersoftware電子計算機軟件concealment隱瞞,匿報concept概念conceptualframework概念構(gòu)架,概念體系concern企業(yè),商號concession①特許，特許權(quán)②折讓，優(yōu)惠condensedbalancesheet簡明資產(chǎn)負債表condensedincomestatement簡明損益表conditionalacceptance附加條件承兌conditionalbond附條件債券confidentialinformation機密信息 ,機密資料confirmationletter詢證信函 ,查證信函confirmedletterofcredit保兌信用證confiscatedgoods沒收貨物 ,充公貨物confiscation沒收,充公conflictofinterest公私利益沖突 ,借公營私conglomeratecombination跨行業(yè)企業(yè)合并conglomeratecompany跨行業(yè)公司 ,集團公司conglomeratefinancialstatement集團公司財務(wù)報表 ,集團公司會計報表conservatism①保守性②穩(wěn)健性consignment寄銷,寄托consignmentaccount寄銷賬戶consistency一致性consolidatedfinancialstatement合并財務(wù)報表 ,合并會計報表consolidation創(chuàng)立合并consolidationgoodwill合并商譽consortium國際財團,國際銀團consortiumproject國際財團投資項目constantprice不變價格constantpurchasepoweraccounting不變購買力會計constituentcompany子公司,成員公司constructioncontractaccounting建筑合同會計constructionworkinprocess在建工程constructivedividend推定股利constructivefraud推定欺詐constructivereceipt推定收入consularinvoice領(lǐng)事簽證發(fā)貨票consultant咨詢師 ,顧問consultantfee咨詢費ConsultativeCommitteeofAccountingBodies會計團體協(xié)商委員會consumedcost耗用成本ConsumerPriceIndex消費品物價指數(shù)ContinentalEuropeanaccounting歐洲大陸會計contingency意外事項,或有事項contingencyaccount意外準備賬戶contingencyfinancialplan應(yīng)急財務(wù)計劃contingentgain或有收益,或有利得contingentloss或有損失continuingaccount連續(xù)賬戶,結(jié)轉(zhuǎn)賬戶continuingappropriation連續(xù)撥款,連續(xù)經(jīng)費continuinginvestment連續(xù)投資continuingprofessionaleducation專業(yè)進修教育 ,專業(yè)連續(xù)教育continuingsecurity連續(xù)擔保continuitypostulate連續(xù)經(jīng)營假設(shè)continuousaudit連續(xù)審計continuousbudget連續(xù)預(yù)算,滾動預(yù)算continuousinventory連續(xù)盤存contraaccount抵銷賬戶contract合同contractlabor合同工contractor①定約人②承包商contractprice合同價格contraentry對銷分錄contributedcapital實繳股本contributedcapitalinexcessofparvalue實繳股本的股票溢價,捐款contribution,捐款contributionapproachtopricing貢獻毛利法定價contributionmargin獻毛益,貢獻毛利contributionmarginincomestatement貢獻毛利損益表contributionmarginratio貢獻毛利率contributorypensionplan分擔退休金計劃control①控制②管制controlaccount統(tǒng)制 （統(tǒng)馭 ）賬戶controllablecost可控制成本controlledaccounts被統(tǒng)制賬戶controlledcompany受控公司,子公司controller會計長 ,主計長controllingcompany控制公司controlling-companyaccounting控制公司會計controllinginterest控制股權(quán),多數(shù)股權(quán)convention慣例,常規(guī)conventionalaccounting常規(guī)會計conventionalcosting常規(guī)成本計算法conventionalincomestatement常規(guī)損益表conversion①兌換②換算 ,折算conversionprice兌換價格conversionrate兌換率 ,折算率convertiblebond可兌換債券convertiblepreferredstock可兌換優(yōu)先股conveyance轉(zhuǎn)讓,轉(zhuǎn)讓證書cook竄改賬目cookedbooks假賬coownershipcompany共有公司coownershipofproperty共有財產(chǎn)copyright版權(quán)copyrightroyalty稿費,版稅corporateaccounting公司會計corporatebond公司債券corporatecharter公司執(zhí)照corporatefinance公司財務(wù)corporatejointventure合資經(jīng)營公司,合資公司corporateraider公司侵奪者corporatereadjustment公司賬務(wù)重新調(diào)整corporatereorganization公司重組,公司改組CorporateReport《公司報告》corporaterisk公司風(fēng)險corporation公司,股份公司corpus本金correctingentry更正分錄correspondent①客戶，往來商號②代理銀行corruption賄賂,行賄cost①成本②耗費 ,花費costabsorption成本攤配,成本轉(zhuǎn)并costaccountant成本會計師costaccounting成本會計CostAccountingStandards《成本會計準則》costaccounts成本賬戶costallocation成本分攤,成本分配costanalysis成本分析costandfreight貨價加運費價格costandinsurance貨價加保險費價格costaudit成本審計costbasis成本基準cost-benefitanalysis成本效益分析costcenter成本中心costclassification成本分類costcontrol成本控制costdistribution成本分攤,成本分配costflow成本流轉(zhuǎn)costing成本計算法cost,insuranceandfreight到岸價格costledger成本分類賬costobject成本對象costofcapital資本成本costofgoodsmanufactured制造成本,半成品成本costofgoodsold銷貨成本costoflivingadjustment按生活費用調(diào)整costofsales銷貨成本costormarket,whicheverislower成本與市價孰低法cost-pluspricing成本加成計價法costprinciple成本原則costrecords成本記錄costreport成本報告costsheet成本單,成本計算單costvarianceanalysis成本差異分析cost-volume-profitanalysis成本—銷量—利潤分析counterfeitmoney偽造貨幣countermand止付,掛失countersign會簽coupon息票couponbond息票債券CourtofBankruptcy破產(chǎn)法院covenant保證條款cover①彌補，抵償②保證金，抵押財產(chǎn)③補進coverage①保額②償債準備金 ,償債能力coverageratio償債能力比率coveredinterestarbitrage套息交易CPA注冊公共會計師CPAexamination注冊公共會計師職稱考試CPAfirm注冊公共會計師事務(wù)所credit①貸方②貸記③信用，信貸④抵免creditaccount賒賬,賒賬賬戶creditagency信用調(diào)查機構(gòu) ,征信所creditanalysis信用分析creditbalance貸方余額creditcard信用卡creditcontrol信用控制creditguarantee信用保證,信用擔保creditline貸款限額,信貸額度creditmemorandum貸方通知單creditor債權(quán)人creditors,equity債權(quán)人產(chǎn)權(quán)creditors,ledger債權(quán)人分類賬 ,應(yīng)付賬款分類賬creditpolicy信用政策creditrating評定信用等級creditrisk信貸風(fēng)險creditsale賒銷creditterms信用條件criminalliability刑事責任criticalpathaccounting關(guān)鍵路徑會計criticalpathmethod關(guān)鍵路徑法crosscheck交互核對crossedcheck橫線支票,劃線支票crossrate(ofexchange)交叉匯率 ,套匯匯率cross-reference(index)對照索引cumdividend附有股利cumrights附權(quán) ,附認購新股權(quán)cumulativepreferredstock累積優(yōu)先股cumulativevoting累積投票權(quán)currency通貨,貨幣currencydepreciation貨幣貶值currencyexchange貨幣兌換 ,貨幣互換current①流動的②本期的currentaccount①活期存款賬戶②往來賬戶currentasset流動資產(chǎn)currentassetturnover流動資產(chǎn)周轉(zhuǎn)率currentcost現(xiàn)時成本currentcostaccount現(xiàn)時成本會計currentcostincome現(xiàn)時成本收益currentexpense①本期費用②經(jīng)常費用currentliability流動負債currentratemethod現(xiàn)時匯率法currentratio流動比率currentreplacementcost現(xiàn)時重置成本currentreturn本期收益率currentvalue①現(xiàn)時價值②現(xiàn)值custodialaccounting保管會計custodialresponsibility保管責任custom慣例 ,商業(yè)慣例customer,sadvance客戶預(yù)付款customer,sledger客戶分類賬customsdeclaration報關(guān)單customsduty關(guān)稅customsoffice海關(guān)cutoff截止,截賬cutoffdate截止日期,截賬日期cutoffrate(ofreturn)投資項目取舍收益率cutofftest截止抽查,截賬抽查cyclecount循環(huán)查點D部date日期dateofacquisition購置日期，收購日期dateofissue 發(fā)行日期daysofgrace 寬限日期、特許拖延付款日deadcapital呆滯資本deadline最后期限deal交易dealing交易，買賣dealingsinfutures期貨交易debenture信用債券，海關(guān)退稅debenturebonds無擔保債券debit借方debitaccount 借方帳項debitandcredit借方和貸方debitbalance借方結(jié)余debit-creditbookkeeping借貸記賬法debit-creditrelationship賬戶對應(yīng)關(guān)系debt債務(wù)，負債

debtburden 債務(wù)負擔debtcapacity 借債能力debtcapitalmarket債務(wù)資本市場debtconversion發(fā)新債換舊債debtdiscount債務(wù)貼現(xiàn)debtdue負債到期debtequityrario負債產(chǎn)權(quán)比率debtfinancing舉債籌資debtinstrument債務(wù)證券debtmaturities債務(wù)期限debtpayingability償債能力debtsecurity債務(wù)證券debtservice債息debtservicefund償債基金debtservicerate外債償還比例debtservicingcapacity外債償還能力debttoequity債務(wù)轉(zhuǎn)換負債股本比率自有資金負債率負債股本比率自有資金負債率負債權(quán)益交換債務(wù)－權(quán)益處理debtee債權(quán)人debt-equityratiosdebt-equityswapdebt-equitytreatmentdebtor債務(wù)人debtoraccount借方帳項debtor’sfailure債務(wù)人破產(chǎn)debt-to-equityratio權(quán)益負債率decreasingdepreciation遞減折舊deductibility可抵扣程度deduction扣減default違約，拖欠defaultinthepayment拖欠付款defaultinterest過期罰金不履行債務(wù)不履行付款義務(wù)不償還貸款defaultofobligationdefaultofpaymentdefaultonpaymentdefer延期deferrablecost不履行債務(wù)不履行付款義務(wù)不償還貸款deferred延期的deferredaccount 遞延帳戶deferredassets 遞延資產(chǎn)deferredcharges 遞延費用deferredpayment延期付款deficiencyclaim損失索賠deficit赤字，虧損，逆差deficitaccount 赤字帳戶deficitbalance赤字差額deficitbudget 赤字預(yù)算deficitfinance赤字財政deficitspending赤字支出，透支d